{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-2213.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-2213.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-2213.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-2213.html"}],"law_id":78181,"edition_id":1,"section_id":78181,"structure_id":14832,"section_number":"3.2-2213","catch_line":"Records to be kept by handlers","history":"1991, c. 587, \u00a7 3.1-684.54; 2008, c. 860.","full_text":"Every handler shall keep a complete record of the small grains handled by him for a period of not less than three years from the time the small grains were handled. Such records shall be open to the inspection of the Tax Commissioner, and shall be established and maintained as required by the Tax Commissioner.","order_by":null,"text":{"0":{"id":280254,"text":"Every handler shall keep a complete record of the small grains handled by him for a period of not less than three years from the time the small grains were handled. Such records shall be open to the inspection of the Tax Commissioner, and shall be established and maintained as required by the Tax Commissioner.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14832,"edition_id":1,"name":"Small Grains Board","identifier":"22","label":"chapter","depth":4,"order_by":1,"parent_id":12795,"metadata":{},"date_created":"2026-06-26 03:50:15","date_modified":"2026-06-26 03:50:15","permalink":{"id":195015,"object_type":"structure","relational_id":14832,"identifier":"22","token":"3.2\/II\/B\/22","url":"\/3.2\/II\/B\/22\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12795,"edition_id":1,"name":"Commodity Boards","identifier":"B","label":"part","depth":3,"order_by":1,"parent_id":12794,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":194393,"object_type":"structure","relational_id":12795,"identifier":"B","token":"3.2\/II\/B","url":"\/3.2\/II\/B\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12794,"edition_id":1,"name":"Boards, Councils, Foundations, and Commissions","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12793,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":194359,"object_type":"structure","relational_id":12794,"identifier":"II","token":"3.2\/II","url":"\/3.2\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12793,"edition_id":1,"name":"Agriculture, Animal Care, and Food","identifier":"3.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":193939,"object_type":"structure","relational_id":12793,"identifier":"3.2","token":"3.2","url":"\/3.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":72300,"structure_id":14832,"section_number":"3.2-2200","catch_line":"Definitions","url":"\/3.2-2200\/","token":"3.2\/II\/B\/22\/3.2-2200","metadata":false},{"id":68810,"structure_id":14832,"section_number":"3.2-2201","catch_line":"Small Grains Board; composition and appointment of members","url":"\/3.2-2201\/","token":"3.2\/II\/B\/22\/3.2-2201","metadata":false},{"id":74945,"structure_id":14832,"section_number":"3.2-2202","catch_line":"Small Grains Board membership terms","url":"\/3.2-2202\/","token":"3.2\/II\/B\/22\/3.2-2202","metadata":false},{"id":65593,"structure_id":14832,"section_number":"3.2-2203","catch_line":"Small Grains Board officers and compensation","url":"\/3.2-2203\/","token":"3.2\/II\/B\/22\/3.2-2203","metadata":false},{"id":66723,"structure_id":14832,"section_number":"3.2-2204","catch_line":"Powers and duties of Small Grains Board","url":"\/3.2-2204\/","token":"3.2\/II\/B\/22\/3.2-2204","metadata":false},{"id":71046,"structure_id":14832,"section_number":"3.2-2205","catch_line":"Referenda","url":"\/3.2-2205\/","token":"3.2\/II\/B\/22\/3.2-2205","metadata":false},{"id":83521,"structure_id":14832,"section_number":"3.2-2206","catch_line":"Management of referenda; Commissioner's duties; notice","url":"\/3.2-2206\/","token":"3.2\/II\/B\/22\/3.2-2206","metadata":false},{"id":80269,"structure_id":14832,"section_number":"3.2-2207","catch_line":"Question to be printed on ballots","url":"\/3.2-2207\/","token":"3.2\/II\/B\/22\/3.2-2207","metadata":false},{"id":57151,"structure_id":14832,"section_number":"3.2-2208","catch_line":"Persons eligible to vote","url":"\/3.2-2208\/","token":"3.2\/II\/B\/22\/3.2-2208","metadata":false},{"id":56705,"structure_id":14832,"section_number":"3.2-2209","catch_line":"Referenda results; action of Governor","url":"\/3.2-2209\/","token":"3.2\/II\/B\/22\/3.2-2209","metadata":false},{"id":63772,"structure_id":14832,"section_number":"3.2-2210","catch_line":"Production areas designated","url":"\/3.2-2210\/","token":"3.2\/II\/B\/22\/3.2-2210","metadata":false},{"id":71935,"structure_id":14832,"section_number":"3.2-2211","catch_line":"Virginia Small Grains Fund established","url":"\/3.2-2211\/","token":"3.2\/II\/B\/22\/3.2-2211","metadata":false},{"id":84192,"structure_id":14832,"section_number":"3.2-2212","catch_line":"Collection and disposition of assessment by handler; reports","url":"\/3.2-2212\/","token":"3.2\/II\/B\/22\/3.2-2212","metadata":false},{"id":78181,"structure_id":14832,"section_number":"3.2-2213","catch_line":"Records to be kept by handlers","url":"\/3.2-2213\/","token":"3.2\/II\/B\/22\/3.2-2213","metadata":false},{"id":57028,"structure_id":14832,"section_number":"3.2-2214","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-2214\/","token":"3.2\/II\/B\/22\/3.2-2214","metadata":false}],"previous_section":{"id":84192,"structure_id":14832,"section_number":"3.2-2212","catch_line":"Collection and disposition of assessment by handler; reports","url":"\/3.2-2212\/","token":"3.2\/II\/B\/22\/3.2-2212","metadata":false},"next_section":{"id":57028,"structure_id":14832,"section_number":"3.2-2214","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-2214\/","token":"3.2\/II\/B\/22\/3.2-2214","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-2213\/","history_text":"<p>This law was first created in 1991. The record of its establishment is cataloged in chapter 587 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1991 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2008, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?081+ful+CHAP0860\">860<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":195069,"object_type":"law","relational_id":78181,"identifier":"3.2-2213","token":"3.2\/II\/B\/22\/3.2-2213","url":"\/3.2-2213\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-2213\/","token":"3.2\/II\/B\/22\/3.2-2213","dublin_core":{"Title":"Records to be kept by handlers","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-2213","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Every <span class=\"dictionary\">handler<\/span> shall keep a complete record of the <span class=\"dictionary\">small grains<\/span> handled by him for a period of not less than three years from the time the <span class=\"dictionary\">small grains<\/span> were handled. Such records shall be open to the inspection of the Tax <span class=\"dictionary\">Commissioner<\/span>, and shall be established and maintained as required by the Tax <span class=\"dictionary\">Commissioner<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nRECORDS TO BE KEPT BY HANDLERS (\u00a7 3.2-2213)\n\nEvery handler shall keep a complete record of the small grains handled by him\nfor a period of not less than three years from the time the small grains were\nhandled. Such records shall be open to the inspection of the Tax Commissioner,\nand shall be established and maintained as required by the Tax Commissioner.\n\nHISTORY: 1991, c. 587, \u00a7 3.1-684.54; 2008, c. 860.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}